SEC Comment Letter 0000000000-23-006663 to PATRIOT GOLD CORP (PGOL) (CIK 0001080448) (PGOL)
PATRIOT GOLD CORP (PGOL) (CIK 0001080448)
Date: June 22, 2023 · CIK: 0001080448 · Accession: 0000000000-23-006663
AI Filing Summary & Sentiment
File numbers found in text: 000-32919
Letter
United States securities and exchange commission logo June 22, 2023 Trevor Newton Chief Executive Officer PATRIOT GOLD CORP 401 Ryland St. Suite 180 Reno, Nevada, 89502 Re:PATRIOT GOLD CORP Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 21, 2023 File No. 000-32919 Dear Trevor Newton: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 2. Description of Properties, page 8 1.Please revise to include the mineral property disclosure required by Items 1303, Item 1304, and Item 1305 of Regulation S-K. This disclosure should include all properties in which you have an economic interest, including royalty properties. In your response please identify material and non-material properties and explain the criteria used to distinguish between the two. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you have questions regarding comments.
FirstName LastNameTrevor Newton Comapany NamePATRIOT GOLD CORP June 22, 2023 Page 2 FirstName LastName Trevor Newton PATRIOT GOLD CORP June 22, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Kathy Rasler
Show Raw Text
United States securities and exchange commission logo
June 22, 2023
Trevor Newton
Chief Executive Officer
PATRIOT GOLD CORP
401 Ryland St. Suite 180
Reno, Nevada, 89502
Re:PATRIOT GOLD CORP
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 21, 2023
File No. 000-32919
Dear Trevor Newton:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Item 2. Description of Properties, page 8
1.Please revise to include the mineral property disclosure required by Items 1303, Item
1304, and Item 1305 of Regulation S-K. This disclosure should include all properties in
which you have an economic interest, including royalty properties. In your response
please identify material and non-material properties and explain the criteria used to
distinguish between the two.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
You may contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if
you have questions regarding comments.
FirstName LastNameTrevor Newton
Comapany NamePATRIOT GOLD CORP
June 22, 2023 Page 2
FirstName LastName
Trevor Newton
PATRIOT GOLD CORP
June 22, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Kathy Rasler